(1) Nothing in this Chapter prevents an inspector or other Revenue officer from making an assessment in accordance with -
(b) section 977(3) or subsection (2) or (3) of section 978, as appropriate, and, notwithstanding Chapter 7, tax specified in such an assessment shall be due and payable in accordance with section 979,
(c) subsection (5A) or (6), as appropriate, of section 980 and, notwithstanding Chapter 7, tax specified in such an assessment shall be due and payable in accordance with that section 980, or
(d) section 1042 and, notwithstanding Chapter 7, tax specified in such an assessment shall be due and payable in accordance with that section.
(2) Subject to subsection (1), an assessment under this Chapter shall not be made on a chargeable person for a chargeable period at any time before the specified return date for the chargeable period unless at that time the chargeable person has delivered a return for the chargeable period.
(3) Nothing in this Chapter a
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